Netherlands - Netherlands and Luxembourg : targets of the new concept of tax haven in Brazil?
- J. Dantas; E. Tukiama
- Derivatives & Financial Instruments, 2009 (Volume 11), No 2
- 1 April 2009
This article describes the new concept of tax haven in Brazil, as established by Law 11,727/2008, and the consequences it could have for Brazilian companies in their relations with international group companies and third parties. With regard to the latter, the authors focus on the impact of this new concept on transactions with parties located in the Netherlands or Luxembourg.